https://www.taxtmi.com/caselaws?id=53020 Demand and denial of exemption under Notification No. 31/93-C.E. failed because the yarn sample was not tested by the method prescribed in Note 2 of Chapter 54 of the Central Excise Tariff. The sample had been examined under IS 7703 (Part I) 1990, but the tariff required a specific denier-determination procedure. A clarification that both methods were broadly similar did not cure non-compliance with the mandated test protocol, so the demand was held unsustainable and the exemption could not be denied. en-us Mon, 16 Aug 2004 00:00:00 +0530 Sat, 09 Oct 2010 10:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53020 Demand and denial of exemption under Notification No. 31/93-C.E. failed because the yarn sample was not tested by the method prescribed in Note 2 of Chapter 54 of the Central Excise Tariff. The sample had been examined under IS 7703 (Part I) 1990, but the tariff required a specific denier-determination procedure. A clarification that both methods were broadly similar did not cure non-compliance with the mandated test protocol, so the demand was held unsustainable and the exemption could not be denied. Case-Laws Central Excise Mon, 16 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53020